The Resource Canada-US transfers of technology : a Canadian perspective

Canada-US transfers of technology : a Canadian perspective

Label
Canada-US transfers of technology : a Canadian perspective
Title
Canada-US transfers of technology : a Canadian perspective
Creator
Subject
Summary
The article deals with the Canadian tax treatment of technology and the transfer of technology. Overview of the Canadian law on on patents, copyright, trademarks, know-how. Analysis of the Canadian case law. Payments for technology, sale of patent, non-arm's-length transfers of technology. Tax considerations to be taken into account when a Canadian taxpayer licenses a non-resident of Canada to use its patent or know- how, the case of international licensing companies, importation of technology. Potential exposure to double taxation, Canadian withholding on services, technology joint-ventures, computer software
Citation source
In: Tax Notes International. - Arlington. - Vol. 15 (1997),
http://library.link/vocab/creatorName
Bernstein, J
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • intangibles
  • transfer pricing
  • transfer of technology
Label
Canada-US transfers of technology : a Canadian perspective
Instantiates
Publication
Abbreviated title
TaxNint
Label
Canada-US transfers of technology : a Canadian perspective
Publication
Abbreviated title
TaxNint

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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